Close Alert Banner
Close Old Browser Notification
Browser Compatibility Notification
It appears you are trying to access this site using an outdated browser. As a result, parts of the site may not function properly for you. We recommend updating your browser to its most recent version at your earliest convenience.
Skip to Content

Town of Perth Logo

How Do I?
  • Get COVID Info
  • Building Permit
  • Pay a Ticket (POA)
  • Report an Issue
  • Pay My Taxes
  • Live and Play
    • Animal Services
    • Calendar
    • Community Resources and Services
    • Education
    • Emergency Services and Preparedness
    • Climate Change and Environment
    • Family and Community Support Services
    • Garbage and Recycling
    • The Green Scene
    • Landfill and Hazardous Waste
    • Moving to Perth
    • Parking Information
    • Perth Medal
    • Places of Worship
    • Property Taxes
    • Recreation and Facilities
    • Recreation Master Plan
    • Roads, Maintenance, and Street Lights
    • Transportation
    • View More...
    View our Community Resources and Services page
    Community Resources and Services
    View our Garbage and Recycling page
    Garbage and Recycling
  • Visit
    • What To Do
    • Eat and Drink
    • Festivals and Events
    • Plan Your Trip
  • Do Business
    • Applications, Licences and Permits
    • Available Lands and Buildings
    • Bids and Tenders
    • Building Services
    • Business Associations
    • Business Investment Assistant
    • Community Profile
    • Connectivity
    • Digital Service Squad
    • Economic Development
    • Get Involved with Perth Tourism
    • Heritage Conservation District
    • Industrial Park
    • Key Industries
    • Planning Services
    • Sign and Merchandise Display
    • Starting or Relocating a Business
    View our Applications, Licences and Permits page
    Applications, Licences and Permits
    View our Building Development and Planning page
    Building Development and Planning
  • Town Hall
    • COVID-19
    • 2022 Municipal and School Board Elections Results
    • Accessibility
    • Agendas and Minutes
    • Animal Services
    • Applications, Licences and Permits
    • By-Law Services FAQ
    • By-laws
    • Commissioner of Oaths
    • Contact Us
    • Corporate Services
    • Council and Committee Calendar
    • Departments
    • Documents
    • Employment Opportunities
    • Freedom of Information
    • Mayor and Council
    • Municipal Responsibilities
    • News and Public Notices
    • View More...
    View our Property Taxes page
    Property Taxes
    View our Town of Perth Strategic Plan - 2022 page
    Town of Perth Strategic Plan - 2022
Contact Us Main menu icon
Green grass and trees
  • Property Taxes
  • Animal Services
  • Calendar
  • Community Resources and Services
  • Education
  • Emergency Services and Preparedness
  • Climate Change and Environment
  • Family and Community Support Services
  • Garbage and Recycling
  • The Green Scene
  • Landfill and Hazardous Waste
  • Moving to Perth
  • Parking Information
  • Perth Medal
  • Places of Worship
  • Recreation and Facilities
  • Recreation Master Plan
  • Roads, Maintenance, and Street Lights
  • Transportation
  • Trashure Hunt
  • Utilities
  • Water and Sewer
  • Weddings

Property Taxes

Show or hide navigation More
Decrease text size Decrease the text size Default text size Default the text size Increase text size Increase the text size
| Print this page |
Share This Page Share this page
  • Open new window to share this page via Facebook Facebook
  • Open new window to share this page via LinkedIn LinkedIn
  • Open new window to share this page via Twitter Twitter
  • Email This page Email
Home/Live and Play/Property Taxes

More in this Section...

Two benches in green parkland

Quick Links

  • Book or Rent a Facility (Link to facility booking tool)
  • Garbage and Recycling
  • Parking Information
  • Property Taxes
  • The Green Scene

Notice: Interim Tax Bill and Final Tax Bill

The Interim Tax Bill for Town of Perth properties will be mailed out at the end of January. The Interim Bill is due in two installments, due on February 28 and April 28. The Final Tax Bill will be mailed out at the end June. The Final Tax Bill is due in two installments, due on July 28 and September 29. If you haven’t yet received your tax bill by mid-February or mid-July, or if there have been changes to your personal information, please contact the Tax Collector at 613-267-3311 Ext. 2230 or taxcollector@perth.ca.  

Tax bills are processed twice per year as follows:

 

BILLING AMOUNT

DUE DATES

Interim Bill issued in January

50% of prior year's taxes

Last business day in February

   

Last business day in April

Final Bill issued in June

Based on your property assessment and the total tax rate *

Last business day in July

   

Last business day in September

Calculation of total taxes:

Property Assessment x (Town of Perth tax rate + County of Lanark tax rate + Education tax rate).

Learn more about about property assessment and how your taxes are calculated;

  • Summary of 2020 Tax Rates
  • Summary of 2021 Tax Rates
  • Summary of 2022 Tax Rates
  • Sign up to receive your bill by email
  • Sign up for monthly or quarterly Preauthorized Payments
  • Instructions to pay your bill through internet or telephone banking
  • Change your Mailing Address

Cancellation, Reduction or Refund of Taxes

Section 357 of the Municipal Act, 2001, S.O. 2001, c.25 provides authority for the Town of Perth to accept applications for cancellation, reduction or refund of taxes under certain conditions, which include:

  • If there has been a fire or demolition of a building, or a "gross and manifest error" in the assessment;
  • If a property could not be used for its normal use due to repairs or renovation for a period of at least three (3) months during the year;
  • If the use of a non-residential property has changed since the return of the last assessment roll;
  • If a property has been granted exempt status after return of the assessment roll;
  • If the ratepayer has experienced sickness or extreme poverty they may apply to have their appeal heard by the Assessment Review Board.

If you qualify for a cancellation, reduction or refund of your taxes based on the above, please submit the Section 357/358 Application no later than February 28 of the year following the year in which the application is applied for.

Please note your application should provide the details of your appeal along with copies of any pertinent documents that substantiate your appeal (example: demolition permit, contractor invoices, fire department report).

Charity Rebates

Charity Rebate Application Form (please refer to page three for the application)

A charity is eligible if: 

  • It is a registered charity and defined in subsection 248 (1) of the Income Tax Act (Canada) that has a registration number issued by the Canada Customs and Revenue Agency; and
  • It occupies a property in one of the Commercial classes or Industrial classes, within the meaning of subsection 308 (1) 2001, c.25,s. 361 (2).

Municipalities also have the option to expand the program:

  • To provide for rebates to organizations that are similar to eligible charities or a class of such organizations defined by the municipality
  • To expand eligibility if the charities or similar organizations occupy property in any class of real property
  • To provide for rebates that are greater than 40%
  • To provide for different rebate amounts for different eligible charities or similar organizations up to 100% of the taxes paid.

Policy setting for Charity Rebate Program falls under the jurisdiction of the County of Lanark Bylaw 2009-31.

Property Assessment

The assessment of all property in Ontario is carried out by the Municipal Property Assessment Corporation (MPAC). Check out this quick video to understand how your property taxes are calculated.

The current value assessment (CVA) of a property is an estimate of the market value of a property at a fixed point in time (the valuation date), or the amount the property would sell for in an open market on a given date.

For additional information about your property assessment, the assessment appeal process or to obtain a request for reconsideration form, call MPAC at 1-866-296-MPAC (6722) or visit www.mpac.ca.

For information about the Assessment Review Board (ARB) appeals process and filing fees call 1-800-263-3237 or visit www.arb.gov.on.ca.

 

Vacancy Rebates

The Vacancy Rebate Program is governed by section 364 of the Municipal Act, 2001 and Ontario Regulation 325/01.

How the program works

  1. Complete a Vacancy Rebate Application annually by February 28 of the year following the taxation year to which the application relates.
  2. Bring your application to Town Hall. You will need to have it sworn or affirmed by a Commissioner of Oaths. The Treasurer can Commission these documents.
  3. Town staff will review the application for completeness and eligibility and will forward eligible applications to MPAC.
  4. MPAC will determine the assessed value that is attributable to the area identified as vacant and advise the Town of the assessed value for that area.
  5. Town staff will calculate the tax rebate attributable to the vacant area and notify the owner or authorized representative.

Eligibility requirements

A portion of a building on property that is classified in one of the commercial classes is eligible for a period of time if the period of time is at least 90 consecutive days and throughout the period of time,

(a) a portion of the building was not used and was clearly delineated or separated by physical barriers from any portion of the building that was used; and

(b) the unused portion of the building,

(i) was capable of being leased for immediate occupation,

(ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or

(iii) was unfit for occupation.

A portion of a building on property that is classified in one of the industrial classes is eligible for a period of time if,

(a) the period of time is at least 90 consecutive days; and

(b) throughout the period of time, a portion of the building was not used and was clearly delineated or separated by physical barriers from any portion of the building that was used.

Exclusions

  • Seasonal Property: Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons closed
  • Leased Property: Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate
  • Vacant Land Sub-Class: Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate

 

Lady's hand holding calculator and leaning over laptop with memory stick

Receive Email Updates...

Contact Us

  • View our Event Calendar pageEvent
    Calendar
  • View our News and Public Notices pageNews and
    Public Notices
  • View our Garbage and Recycling pageGarbage
    and Recycling
  • View our Recreation and Programs pageRecreation
    and Programs

Town of Perth, Town Hall, 80 Gore Street East, Perth, Ontario, K7H 1H9, Telephone: (613) 267-3311, Fax: (613) 267-5635

Contact UsReport ItSitemapFeedbackPrivacy